please answer

On January 1, 2017, Taggart Sales issued $24,000 in bonds for $25,800. These are eight- year bonds with a stated interest rate of 9% that pay semiannual interest. Taggart Sales uses the straight-line method to amortize the bond premium. After the first interest payment on June 30, 2017, what is the bond carrying amount? (Round your intermediate answers to the nearest dollar.) O $25,800 $25,687 $24,113 $24.000